https://www.taxtmi.com/caselaws?id=466660 Rule 8(3A) of the Central Excise Rules, 2002 was treated as unconstitutional in light of Gujarat High Court authority, and on that basis the Tribunal found a strong prima facie case for complete waiver of pre-deposit. The appellant had already paid the duty with interest, with only a small later shortfall in interest, and had made payment through the CENVAT account. Because the Commissioner (Appeals) had not examined the dispute on merits, the matter was remanded for fresh decision without insisting on pre-deposit. en-us Fri, 19 Dec 2014 00:00:00 +0530 Mon, 16 Feb 2026 20:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466660 Rule 8(3A) of the Central Excise Rules, 2002 was treated as unconstitutional in light of Gujarat High Court authority, and on that basis the Tribunal found a strong prima facie case for complete waiver of pre-deposit. The appellant had already paid the duty with interest, with only a small later shortfall in interest, and had made payment through the CENVAT account. Because the Commissioner (Appeals) had not examined the dispute on merits, the matter was remanded for fresh decision without insisting on pre-deposit. Case-Laws Central Excise Fri, 19 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466660